The requirement to pay the ISRP (and the ability to claim the Premium Tax Credit) is based on whether the individual was “lawfully present,” and does not necessarily correspond to whether they had an ITIN or a Social Security Number (SSN).

If you are not a U.S. citizen or national, and are not lawfully present in the United States, you are exempt from the ISRP and do not need to make a payment. For this purpose, an immigrant with Deferred Action for Childhood Arrivals (DACA) status is considered not lawfully present and therefore is exempt. If you are in that situation you may also qualify for this exemption even if you have a SSN.

Disclosure of Immigration Status by IRS

Taxpayers have the right to confidentiality, and the IRS is limited in what information it can share with other agencies such as the Department of Homeland Security. Thus, taxpayers should be wary of claims that they have to make tax related payments directly to a tax return preparer or direct their refunds to a tax return preparer because of immigration status.

Disclosure of Immigration Status by Insurance Marketplaces

Federal and state Marketplaces and state Medicaid and CHIP agencies can’t require applicants to provide information about the citizenship or immigration status of any family or household members who aren’t applying for coverage.

If you believe you have been targeted by an unscrupulous preparer or you have been financially affected by a tax return preparer’s misconduct or improper tax preparation practices, you can report it to the IRS on Form 14157, Complaint: Tax Return Preparer.